- The decision outlines VAT policy for the export of goods as travelers’ luggage, specifying when suppliers can apply the zero VAT rate.
- It replaces the 2021 decision, mainly due to legal changes and further digitalization of the export validation system, reducing the need for physical validation.
- A mobile app is introduced for export validation, making the previous cheque system largely obsolete.
- The zero VAT rate applies if goods are taken outside the EU by non-EU residents within three months of purchase, with a minimum invoice value of €50, and proof of residence is required.
- Some editorial changes and updated definitions are included.
Source: zoek.officielebekendmakingen.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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